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but captains may bargain with them for as much less as they please. Most ships passing the Sound take on board pilots, the signal for one being a flag at the fore-topmast-head. Those bound for the Baltic take a pilot at Elsineur, who either carries the ship to Copenhagen, or Dragoe, a small town on the southeast extremity of the island of Amack, where she is clear of the grounds. Those leaving the Baltic take a pilot from Dragoe, who carries the ship to Elsineur. Sometimes, when the wind is fresh from the E. and S.E., it is impossible for a ship bound for Copenhagen or the Baltic to double the point of Cronborg; and in that case an Elsineur pilot is sometimes employed to moor the ship in the channel towards Kull Point on the Swedish shore, in lat. 56° 18' 3" N., lon. 12° 26' E. But this does not often happen, as the Danish government employ steam tugs for the special purpose of bringing ships, in adverse weather, round Cronborg Point. The pilots are regularly licensed, so that, by employing them, the captain's responsibility is at an end. Their charges are fixed by authority, and depend on the ship's draught of water. We subjoin a copy of the tariff applicable to pilots taken on board at Elsineur to carry ships to Dragoe, Copenhagen, or Kull Point, with the sums both in silver and in Rigsbank paper dollars.

Pilotage from the 1st of April to the 30th of September.

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N.B. When a pilot is taken on board at Dragoe to carry a ship to Elsineur, the charge is the same as that given under the first head of the above column. — (Archives du Commerce, tome iii. p. 145.) The Monies, Weights, and Measures of Elsineur are the same as those of Copenhagen (which see), except that the rixdollar is divided into 4 orts instead of 6 marcs: thus, 24 skillings make 1 ort; and 4 orts 1 rixdollar.

The Sound duties are, however, levied and paid in specie rixdollars of 48 stivers, 94 such specie rixdollars constituting 1 marc fine silver, Cologne weight. Taking silver at 58. 2d. an ounce, the value of the specie rixdollar is 48. 64d., and taking it at 58. an ounce, it is worth 52·7d., or 4s. 44d. nearly. In either case the value of the stiver may be taken at I ́ld.

The following tariff of the Sound duties, subscribed on the 28th December, 1841, was drawn up by Danish, British, and Swedish-Norwegian commissioners, in strict accordance with the tariff of Christianople of the 13th of August, 1645, and with the conventions and schedules concluded and agreed upon in London, on the 13th of May, and at Elsineur on the 13th and 23d of August, 1841.

INTRODUCTORY REMARKS TO THE TARIFF OF Sound Duties.

I. Of the Sound Toll in general.

The impost levied at Elsinore, known for ages by the appellation of the Sound-toll, involves two distinct branches; namely, the duty payable upon the ship, and that upon the cargo.

The duty payable upon the ship is confined to the light and beacon money, stipulated by a separate act in 1617; but in order to defray the expense of several new lights, necessary for the better navigation of the Sound and the Cattegat, and which are in progress of erection, the above rate has been augmented 124 per cent. by § 31. of the Convention on the Sound-toll with Great Britain of the 13th August, 1841, to the effect that merchant vessels of 20 lasts, or 40 tons and upwards, when in ballast, are henceforth to contribute two and a quarter specie dollars, and when with cargo four and a half specie dollars, each time they are passing, either through the Sound or the two Belts. Vessels of a smaller burden, however, pay on a reduced scale, viz. :Sp. d. stl.

Tons.

Sp. d. sti. from 10 to 20:-With cargo 1 0 In ballast O 24

20 to 30

1 24
2 0

0 24

30 to 40 1 Vessels under 10 tons are entirely exempt from light dues. Ronark. Vessels laden with bricks, tiles, or a quantity of goods under six lasts or twelve tons, are considered in ballast, and charged light money accordingly. As to liquids, one last is held equal to eight hogsheads. Of dry goods by the weight, one last (of 2 tons) is reckoned at twelve ship

pounds, and by barrel measure at so many barrels as constitute a last of each of the respective articles, according to the Tariff. A ship laden with 8 horses or black cattle, however, is considered as carrying a full cargo.

Besides the light and beacon money, several other expenses fall to the charge of the ship, such as customs fees and poormoney, of which an account will be rendered hereafter.

The duty payable upon goods, or the Sound duty, properly speaking, is levied according to the Tarit of the Oresound Custom-house of the 23d December, 1841, (an official translation of which will be found annexed,) and which has been made to include

1. The articles enumerated and rated in the Tariff of Christianople of the 13th August, 1645.

2. Articles the rates of which were agreed upon in London, on the 13th May, 1841.

3. Articles the rates of which were sanctioned by § 3. and 4. of the Convention of the 13th August, 1841.

All goods and wares not specified in the above-mentioned Tarif pay duty ad valorem, in conformity with the stipulation in 8 3. of the treaty between Denmark and the United Netherlands of the 15th June, 1701.-(Conf. § 23. and 24. of the present regulations.)

A toll, upon the same principles as at the Sound, and denominated "stream toll," is levied upon all vessels and goods which pass through the large and little Belt. In the former case it is collected at Nyborg, in the island of Funen, and in the latter, at Frederica, in Jutland.

The following objects, viz. bullion and coin of gold and silver; chalk and gypsum in lumps; clay of various kinds, with the exception of pipe-clay; coals and cinders; cordage and other ships' materials proceding from a wreck; fresh fish, with the exception of oysters and lobsters; small grindstones, used household furniture and wearing apparel; paving stones; quicklime and limestone; small stones for fishing-nets; and wood for fuel, are exempt from duty at the Sound and Belts by ancient usage. The vessels laden with such objects, however, are liable to the light dues, stipulated for vessels with a cargo.-(Conv. 13th Aug. 1841, § 11.)

The duty, light, and beacon money, fees, and other dues at the Sound and Belts, are levied and paid in specie rixdollars of 48 stivers, of which 9 rixdollars specie constitute on mark fine silver, Cologne weight. The notes issued by the Danish National Bank, however, are received in payment at the current exchange.-(Conr. 13th Aug. 1841, § 32.)

N.B. Taking silver at 58. 2d. an oz., the value of the specie doll. is 4s. 6d.; and taking it at 5s. an oz., it is worth 527d., or 48. 4 d. nearly in either case the value of the stiver may be taken at 1·1d.

11. Of the Oresound Custom House, and its Rules and Regu lations, chiefly founded upon Treaties with foreign Nations; and of the Privileges enjoyed by such Nations at the Sound and the two Belts.

The following are the rules and regulations, chiefly founded upon the existing treaties, and acted upon by the Customs, as respects the shipping and trade at the Sound and the two Belts.

In order to secure prompt despatch to the vessels clearing the dues, the officers are instructed to be in daily attendance at the Custom-house at the following periods, viz. :

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b. For the delivery of Sound-passes, from the 1st April to the 31st Oct. in the month of March and during the rest of the year

- from 6 o'clock, A.M. to 9 o'clock, P.M. - from 7 o'clock, A.M. to 9 o'clock, P.M. - from 8 o'clock, A.M. to 6 o'clock, P.M. (Conv. 13th Aug. 1841, § 26.) The fees to be levied by the customs officers, in conformity with the conventions of the 13-23d August, 1841, between Denmark on the one part, and Great Britain, Sweden, and Norway on the other, have been determined and fixed as follows:

a. Fees payable upon each Clearance.

To the director, commissioners, and officers of the Customs, to be charged in one sum under the head of "Customs Fees," 3 specie dollars (sp. d.).

Vessels proving to be under 20 lasts or 40 tons, are charged according to the following reduced scale, viz.:

From 10 to 20 tons burden, Sp. d. 0 12 stivers.

20 to 30

30 to 40

1 24 2 0

Those under 10 tons are exempt from customs fees. Remark.-Where the cre it alluded to in section 2. of § 29. is made use of, 12 stivers are charged in addition for the stamped paper on which the bond is written.

b. Fees payable in special Cases.

1. To the inspector or searcher, where the vessel does not bring a Custom-house clearance or other official document, proving her national character and stating the nature of her cargo, sp. d. 1 6 st.

Vessels under 20 tons are not liable to the inspector's charge. Remarks. Where the clearances from foreign ports, and namely, the English" Victualling bills" of privileged ships in ballast, are defective, owing to their not stating either the ship's national character or the circumstance of her sailing in ballast, such defect may be amended by the master's declaration before the consul of his nation, in which case no inspector's fee is charged.-(Conv. 15th Aug. 1841, § 21.)

As unprivileged vessels are liable to be searched, they are charged the inspector's fee each time they clear.

2. To the interpreter, for reporting the cargoes for entry at the Custom-house, and for rendering a detailed statement of the duty, showing the proportion to be contributed and paid by each of the shippers or consignees in particular; namely, for any number of bills of lading, not exceeding

four - 32 stivers. And in addition for each bill of lading above four 4 For reporting a ship in ballast,or laden with coals 12 Remark. Where no bills of lading are on board, the interpreter is entitled for any number not exceeding six - 32 stivers.

cockets

And for each cocket over and above that number 4 Vessels proceeding from the countries under-mentioned, are exempt from the interpreter's charge, and pay only eight stivers for their pass, where the master requires to have the same returned; viz. from Denmark, Norway, Sweden, Prussia, Finland (with the exception of Wyburg and Frederickshamn); from the Baltic provinces of Russia (with the exception of St. Petersburg and Narva); and from Mecklenburg (with the exception of Rostock).-(Conv. 13th Aug. 1841, $22.)

Remark.-Vessels from these countries proving to measure under 20 tons are not even subject to the charge for the copy of their pass.

Besides the fees above enumerated, another expense is entailed upon the shipping, which is the extra pour-money, stipu lated for the benefit of the poor hy § 5. of the Convention of the 15th June, 1701, and amounting to one specie dollar, payable where the clearance of a vessel is demanded and granted on Sundays, and on the holidays lawfully appointed, as well as out of the office hours, mentioned in § 9-(Conv. 15th Aug. 1841, 26.)

Remark. Vessels proving to measure under 30 tons pay only 32 stivers poor-money.

British vessels of all sizes are, moreover, charged the British poor-money of one specie dollar, or 5s, sterling, being a voluntary contribution on the part of the ship-owners in consideration of certain advantages and relief, granted by the clearing houses at Elsinore, in the event of shipwreck, to the masters and crews of such vessels as have contributed to the same.

Regular acquittances for the duty, light, and beacon-money, as well as for the customs fees and other dues at the Sound and Belts, are given by the Customs on the respective passes

Remark. The above acquittance on the pass for the amount of duty should, strictly speaking, not be given in the gross, but in detail, and for each description of goods in particular; however, in order not to delay the despatch of vessels longer than is absolutely necessary, a detailed statement is only delivered to shipmasters upon their express demand, when previously made to that effect. (Conv. 15th June, 1701, 6.; and 13th Aug. 1841, § 25.)

Each merchant vessel calling at Elsinore is to hoist her colours; that is to say, when coming from the northward: previously to passing Cronborg Castle; and when coming from the southward, previously to passing the Danish guardship stationed in the roads.(Conr. 13th Aug. 1841, § 13.)

Every merchant vessel is liable to the payment of duty, when on her voyage she passes the Custom house line; by which is understood, in the Sound, an imaginary line drawi across the Sound between the flag-battery of Cronborg Castle an i the northern point of Helsingborg; in the large Belt, the line between Halskow, in Zealand, and Knudshoved, in Funen; and in the little Belt, the line between Strib, in Funen, and the old Ferry-bridge at Frederica, in Jutland. (Conv. 13th Aug. 1811, § 14.)

The general rule established by the preceding article is subject to the following modifications:

a. Vessels which, by stress of weather, seek the roads for shelter, or come in to wait for convoy, but return again, are entirely exempt from all clearance and charges.

b. Vessels, which call for orders and return again, without either loading or unloading, are not subject to the payment of any duty, except light-money and customs fees inwards.

c. Vessels carrying a pendant, and reporting to have goods on board, although liable to duty upon the rated articles of their cargo as heretofore, are exempt from light-money and all customs fees.--(Conr. 13th Aug. 1811, § 15.)

For the preservation of public order, shipmasters or other persons who come on shore at Elsinore for the purpose of clearing the Sound dues, are to proceed immediately from the landing-place to the Custom-house, there to deliver their papers and to make the declarations required of them, in order that no delay may occur in the prompt despatch of their ves sels.-(Conv. 13th Aug. 1841, § 16.)

Goods and wares on which the Sound and stream duty has once been paid, and which are necessarily returned either through the Sound or the Belts in consequence of shipwreck, or by some other reason, are not liable to duty a second time; the parties, however, will have to afford the necessary explanation on the subject, to the satisfaction of the Customs.

The same is observed with regard to vessels which, after having cleared the dues from tempestuous weather or contrary winds, are obliged to return to the roads. (Conv. 15th June, 1701, § 8.)

The duty on goods is invariably computed according to the weights and measures of the country or place where the cargo has been shipped; to the effect that, inasmuch as a ton in England is 20 cwt., or 2240 lbs., the duty in like manner is calculated upon 2240 hs.; and a kilogramme in Franc, and a Netherlands pound in Holland, being equal to 2 French and 2 Dutch pounds respectively, they are likewise taken at 2 pounds at the Sound and Belts; and so in similar cases.-(Conv. 15th June, 1701, § 2.; and 15th Aug. 1511, § 12.)

Where the ship's papers, therefore, state weights and measures other than those customary at the place where the goods have been laden, a reduction of the same to the weights and measures of the place of shipment is made previously to the duty being charged.

The nations trading through the Sound and Belts are considered by the Customis in the light either of privileged or of unprivileged nations. The former class includes all those whose governments are connected with Denmark by means of commercial treaties, containing stipulations about the Sound toll.

In consequence thereof, the ships (including the goods laden therein) of the following states are treated upon the footing of the most favoured nations, among which are Great Britain and most other powers.

Privileged nations pay duty according to the customs tariff of the 23d of December 1841; but on all articles not rated therein, they are charged 1 per cent. ad valorem according to the value of such articles at their respective places of shipment. Unprivileged nations, although equally paying the rated duty according to the tariff, are charged 14 per cent. upon all articles subject to the ad valorem duty.

Remark.-Unprivileged ships, when bound to the port of Rostock, laden with 6 tons of goods and upwards, are liable, besides, to the Rosenoble duty upon the cargo of 4 specie dollars, from which the most favoured nations have been exempted by § 10. of the Convention of 13th August, 1841. With regard to the discriminating duties which are levied upon certain wines, as well as upon various descriptions of corn from certain ports of the Baltic, when laden in unprivileged ships, refer to § 29. sections 4, 5, 6., and to Table III. at the end of the tariff.

The duty ad valorem, above alluded to, is charged upon the value or according to the prices, stated in the ship's papers: but where they do not afford the information required, or where the statements made prove to be incorrect, the cus toms officers are instructed to make, the valuation according to prices current, which quote the actual prices at the places of shipment; where these, however, are not obtainable, it is left to the officers to act according to the best of their judgment and upon principles of equity. Where the value of the goods actually shipped is not stated in the endorsement of the paper called "cocket," and no regular invoice accompanies the same, the value stated in front of such cocket is adopted by the Customs in the first instance for calculating the duty pay able. (Con. 13th Aug. 1841, § 17, 18.)

Where, from a deficient state of the ship's papers or some other cause, the duty on any parcel of merchandise has been overcharged by the Sound Custoras, the difference w be refunded to the claimants on their affording sufficient proofs to that effect within the term of one year, to contence from the time that such dues were paid.(Conv. 13th Aug. 1841, $ 19.)

In the event of any disagreement arising between the parties about the amount of Sound duty actually charged and paid upon any parcel of merchandise, the Sound Customs will deliver, gratuitously, to the persons applying for the same, a detailed statement, under their hand and seal, of the duty so charged and paid.-(Conr. 13th Aug. 1841, § 20.)

As soon as a shipmaster has delivered at the Custom-house the papers referring to his cargo, and has made the declarations required of him, he shall, at his request, and on giving good and sufficient security to the Customs for the payment of the dues, be furnished with a blank pass, in order that he may be enabled to proceed forthwith on his voyage, if the wind be favourable, without being obliged to wait for a regular Customhouse clearance-(Cone. 13th Aug. 1841, § 27.)

Besides the privilege mentioned in § 23, of paying 1 per cent. only on articles not rated in the tariff, the following other privileges are enjoyed by the most favoured nations, viz. :

1. Their ships and goods are free from being searched by the Customs, and full credence is given to their certificates and pepers when in due order; with the understanding, however, that in case of any fraud upon the revenue at the Sound and the Bits, the government concerned, when called upon, adopt prompt and efficacious measures to procure redress.-(Conv. 15th June, 1701, 11.)

2. Although goods, not rated in the tariff and belonging to them, be laden in unprivileged vessels, still such goods are not charged with a higher duty than 1 per cent. ad valorem, on being accompanied by the necessary certificates of property from the port of shipment.

3. They have a pre-eminent claim to their ships being despatched at the Custom-house, without experiencing delay.(Treaty with England of 1670, § 14.; with Holland of 1701, $11.)

4. Spanish and Portuguese wines, when laden in their vessels, pay sp. d. 14 per pipe only, while in unprivileged ships such wines are subject to a duty of sp. d. 2 per pipe.

5. In like manner wine in bottles laden in their vessels is charged 24 stivers per 100 bottles only, while in unprivileged ships the same wine is liable to 30 stivers duty per 100 bottles.

6. When their ships carry certain descriptions of corn from various enumerated ports in the Baltic, the duty payable thereon is not raised, as when laden in ships belonging to unprivileged nations.

7. They are exempt from the Rosenoble duty, mentioned in the remark to § 24.

8. On good and full security being given to the Customs, the ships of Great Britain, France, and Spain, when upwards bound, enjoy the privilege of paying the dues at their return from the Baltic; or if they do not return, then within three months, if they have not paid the same on their first passage.-(Treaty with England of 1670, § 12.; with France of 1742, § 10.)

The pleasure yachts belonging to the members of the royal yacht squadrons in England are entirely exempt from lightmoney and customs fees at the Sound and the two Betts, on the necessary proofs being afforded by them to the satisfaction of the Customs. -(Conv. 13 Aug. 1841, § 30.)

Towards indemnifying shipmasters for the expenses necessarily attendant upon their coming on shore to clear the Sound dues, an allowance of 4 per cent. on the amount of duty payable upon their cargoes is granted by the Customs to every shipmaster who shall have made a true report and manifest of his cargo.-(Conr. 13 Aug. 1841, § 34.)

Masters and seamen of merchant vessels, who, having suffered shipwreck, arrive at Elsinore in distress, and apply to the Sound Custom-house, either in person or through the consul of their nation, receive the customary donation out of the extra poor-money mentioned in § 13.-(Conv. 13 Aug. 1841, $31)

The infraction of, or deviation from, the established rules and regulations of the Customs, is visited with the following penalties, viz.

1. For making a false entry of the quantity or quality of the cargo, and for running the ship past the Custom-house (except in case of distress), with a manifest intention of defrauding the revenue, a penalty is imposed adequate to the degree of culpability of the offending party; that is to say, over and above the lawful duty on the goods, in the worst case, a sum not exceeding double the amount of which the revenue was intended to be so defrauded.

2. Where shipmasters are bound to Copenhagen, and sail thither without having previously cleared the Sound duty, although they send their papers down to Elsinore for clearance, they are liable to a penalty of two specie dollars and a half.

3. Fines of one specie dollar are inflicted

a. Where the ships' papers are forwarded to Elsinore for despatch previously to the ship's arrival from the southward, b. Where the ships' papers are brought on shore by any other person than the master, mate or supercargo.

In eonclusion, it must be remarked, that in order to secure prompt despatch to the vessels clearing at the Sound and the Belts, and to protect the owners of the goods therein laden, as much as possible, against involuntary overcharges in the dues, it is of the, most vital importance that the papers relating to ship and cargo (which the shipmasters are held to deliver at the Custom-house each time they present themselves for clearance) should always be made out in such order, so as to enable the officers to calculate the duty without difficulty. The parties, therefore, will have to impute it to themselves, in so far as any delay in the clearance, or any overcharge in the dues, is occasioned by the deficient state of the papers produced. For these reasons it is strongly recommended to the alpmasters, as well as to the shippers of goods, to be careful that the papers which relate to the cargo, independently of a clear and exact report of the contents of the several packages, moreover distinctis mention

1. As regards goods that are specified and rated in the tariff, either the weight or measure at the port of shipment, as the case may require.

2. As regards goods which pay duty ad valorem, the value of such goods at the port of shipment.

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raw, in fragments, or filings, the ship lb. Anchor stocks, the shock of 10

Angora goat's hair is charged as camel's hair.
Aniseed, the 100 lbs.

Annatto or roucou, the 100 lbs.
Antimony, the ship lb.

Apparel of a ship stranded, duty free.
wearing, used, duty free.

new, is charged duty ad valorem.
Apples, the last (12 barrels to the last)
Argol or tartar, the 100 lb.
Armagnac. See Brandy.

Arrack. See Brandy.
Arsenic, the 300 lbs.

red. See Orpiment.

Ashes, viz.:

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Stivers.

9

12

6

9

48

9

12

8

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Clapwood. See Wood,

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of other dimensions, are charged as masts. Flannel, the 4 pieces (25 ells being reckoned to the piece) Flax, rough, viz.:

Class 1., denominated clean flax; Druana; Esthonian, if not further described; fine; Flanders; Heiligh; Hollands; Knocken; Livonian, where the sort is not stated: Marienburg; matted; Narva, where the sort is not stated; Notabene, with the exception of Prussian Notabene flax; Paternoster; Podolian; Polish; Rakitzer; St. Petersburg, where the sort is not stated; 9 and 12 head; and 1st and 20 sort; the ship lb. Class 2., denominated Badstuben; common; Courland; cut, of all sorts; Farken; Notabene flax from Prussia; Oberlands; ordinary; Pernau; Prussian, if not particularly described; Rapen; Risten; Rositsch, although reported 2d sort in the pass; 2, 3, and 4 band; 6 head, and 3d sort; the ship lb.

12

5

8

Cochineal, the 100 lbs.

Cocoa, the 100 lbs.

Cod fish. See Fish.

36

dressed, the ship lb.

6

Flour and meal of all sorts, viz.:- of wheat, rye, barley, oats, &c., the last (12 barrels to the last)

21

Codilla of flax and hemp, the 10 ship lbs.

36

Coffice, the 100 lbs.

6

Whenever the weight is reported, 200 lbs. nett weight is reckoned to the barrel.

Coin of gold and silver, duty free.

Coney wool, the 5 lbs.

Copper, wrought and unwrought, the ship lb.

wire. See Wire.

Copperas (vitriol), the ship lb.

Frankincense, the 100 lbs.

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3

Freestone, used for building, is charged, ad valorem.

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24

Fringes of silk, the 2 lbs.

5

of wool or flock fringes, the 8 lbs.

15

6

Gallipot, the 100 lbs.

2

bise, the ship lb.

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Cordage, namely-cables,

cable yarn, rigging and hawser

Gauze is charged as crape.

la ropes, the ship lb.

6

Ginger, dry, the 100 lbs.

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old, used, the 5 ship lbs.

· 18

preserved, the 100 lbs.

:

24

proceeding from a wreck, duty free. Cordovan. See Leather.

Coriander seed, the 200 lbs.

Cork wood in bundles, the 3 bundles

in other packages, pay ad valorem.

Corks, cut, pay ad valorem.

Cotton wool, the 100 lbs.

Cotton cloth, white, common, the 8 pieces

Glassware, viz.

bottles, empty, the shock of 60

1

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25 ells being reckoned to the piece.

manufactures of, in so far as they are not particularly

enumerated, or included in the descriptions mentioned in the present tariff, pay ad valorem.

36

the vat or 2 pipes

12

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Coulters are charged according to dimensions, as Swedish and Norway spars.

Glue, the 100 lbs.

18

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Angora, Levant, and Persian is charged as camels' hair.

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of fir and pine, viz. :

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Prussian, the shock of 60

36

from other places, of the length of 21 feet and upwards, the shock of 60

The number of barrels being unknown, 200 lbs. nett weight is reckoned to the barrel.

36

Eyergritz (superior buckwheat groats), the 100 lbs.

. 2

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